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Rules and tax · as written
How Georgia taxes capital.
Every regime quoted from the Tax Code and the decree that created it, with a worked example in dollars. Where practice differs from the text, we say so and date it.
0%
Reinvested profit. Corporate tax is due on distribution, not on earnings.
5%
International Company status. IT and maritime services: 5% on distributed profit and on salaries.
0%
Free Industrial Zones. Poti, Kutaisi, Tbilisi: no profit, property or VAT on zone operations.
0%
Virtual Zone. IT companies serving clients abroad: no profit tax, no VAT on those sales.
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